युनिलिभर नेपाल लिमिटेडको चौथो त्रैमासिक वित्तीय विवरणUnilever Nepal Limited Q4 Financial Statement

Unilever Nepal Limited

Statement of Financial Position As at 32 Ashadh 2083 (Unaudited)

(NRs In Lakhs)

Particulars 4th Qtr. 2082-83 4th Qtr. 2081-82

ASSETS

Non-Current Assets

Property, plant and equipment 16,851 15,498

Intangible assets 0 4

Right of use Assets -Lease 3,994 3,984

Deferred tax assets 343 316

Total Non-Current Assets 21,188 19,801

Current Assets

Inventories 15,467 10,901

Trade and other receivables	14,111	14,440
Investments in Fixed Deposit	10,024	25,080

Prepayments 36 20

Cash and cash equivalents	14,392	8,689
Current Tax Assets	2,076	-
Total Current Assets	56,107	59,131
Total Assets	77,295	78,933

EQUITY AND LIABILITIES

Equity

Share capital 921 921

Retained earnings	50,076	51,351
Total Equity	50,997	52,271
Liabilities
Non Current Liabilities
Lease Liabilities	2,609	2,968
Provisions	-	-
Total Non Current Liabilities	2,609	2,968
Current Liabilities
Trade and other payables	20,536	20,430
Lease Liabilities	2,102	1,681

Provisions 1,052 853

Current Tax Liability - 729

Total Current Liabilities	23,689	23,693
Total Liabilities	26,298	26,661
Total Equity and Liabilities	77,295	78,933

Previous year’s figures have been regrouped whenever necessary.

Statement of Profit & Loss For the Quarter ended Ashadh 2083 (Unaudited)

(NRs In Lakhs)

Particular 4'th Qtr. 082-83 FY 2082-83 (Unaudited) 4'th Qtr. 2081-82 FY 2081-82 (audited)

Revenue from operations	22,560	79,136	20,792	82,457
Other income	180	1,226	386	1,606
TOTAL INCOME	22,740	80,363	21,178	84,063

EXPENSES

Cost of materials consumed	11,552	39,180	10,103	37,577
Employee benefits expenses	1,793	6,458	1,383	6,237
Depreciation and amortisation expenses	918	3,426	772	3,082
Finance Cost	82	376	220	443
Other expenses	3,602	11,541	2,656	12,320
TOTAL EXPENSES	17,947	60,982	15,134	59,658
Profit before tax	4,793	19,381	6,044	24,406
Income Tax Expense	885	3,611	1,187	4,680
Profit from continuing operations	3,908	15,770	4,857	19,726
Net Profit	3,908	15,770	4,857	19,726

Notes:

1. Previous year’s figures have been regrouped whenever necessary.

Annexure 14:

(Related with Rule 26 (1))

Unilever Nepal Limited has articulated its purpose as,

"To earn the love and respect of Nepal by making a real difference to every Nepali."

The company intends to do this by driving our brands and business to create a

'Swastha' and 'Saksham' Nepal.

1. Financial Statements

Fourth Quarter Balance Sheet and P&L Account

Profit & Loss A/C for 4th Quarter of 2082-83 and the corresponding Balance Sheet are attached. Data provided for the 4th Quarter is for period Baisakh to Ashadh this year & comparative for last year.

There have been no material related party transactions, pecuniary transaction or relationship between Unilever Nepal Ltd. and its Directors for the period ended on Ashadh 2083 that may have a potential conflict with the interests of the company at large.

Earnings Per Share, P/E Ratio, Net worth per share and ratio of liquidity.

Earnings Per Share:

For the 4th Qtr. of Year 2082-83 is Rs 424 (Rs 1,732 annualized) against Rs 516 (Rs 2,131 annualized) of previous year same period.

P/E Ratio: (Based on closing price at NEPSE as on Ashadh end and EPS for last 4 quarters)

Current Year (4th Qtr.)	27.25	21.75
Net worth Per Share:
Current Year (4th Qtr.) Rs.	5,539	5,665
Ratio of liquidity:
Current Year	2.37	2.47

2. Analysis of Management

The company's revenue from operations for the current quarter stands at Rs.2,256 million, marking a 9% quarter-on-quarter increase. This growth was driven by positive performance across all three Business Group, with Home Care emerging as the key growth contributor, supported by the successful launch of Fabric Enhancers. Meanwhile, the Beauty & Wellbeing and Personal Care segments recorded modest growth.

Net profit for the quarter stood at Rs. 391 million, representing a 19% decline compared to the corresponding quarter of the previous year. Profitability during the quarter was impacted by a combination of factors. Following tax structure changes in a neighboring market, market pricing dynamics across several categories remained challenging, limiting the company's ability to fully recover significant increases in input costs through pricing. At the same time, continued pressure on household budgets led to consumer downtrading and a shift towards lower-priced offerings, resulting in an adverse product mix impact on margins. The quarter also witnessed sharp inflation in key raw materials and packaging inputs, particularly those linked to crude oil derivatives, driven by heightened geopolitical tensions and supply chain disruptions in the Middle East region. While the company implemented calibrated pricing and revenue management actions to recover a portion of these cost increases, we remained focused on balancing affordability and access for consumers while protecting the long-term health of its brands and market share. In addition, profit for the corresponding quarter of the previous year benefited from certain one-time royalty-related adjustments, creating an unfavorable year-on-year comparison. Excluding the impact of these non-recurring items, profits would have declined by approximately 10%, largely reflecting the impact of exceptional input cost inflation and constrained pricing recovery during the period. Despite these near-term pressures, the company continued to invest behind brands, route-to-market capabilities, innovation, and consumer engagement to support sustainable long-term growth

During the period under reference no case has been filed either by the corporate body or against the corporate body in the name of any Director/Promoter of the company.

3. Analysis of the share transaction of the corporate body:

Dealing oof our company's share is the prerogative of the Nepalese public. We however prefer to focus on company's performance, i.e., on the top line & bottom-line growth of the company

Share transaction details as taken from the NEPSE Website for the last 60 days are mentioned below:

Maximum Price: Rs 47,900

Minimum Price: Rs 45,501

Closing Price: Rs 47,200

Total transaction days: 60 Days

Transaction Nos.: 2,244 Shares

4. Problems & Challenges

Under the current improving but still fragile economic conditions, factors such as cautious consumer spending and competitive intensity across FMCG categories continued to influence market growth during the year. Inflationary pressures continued led by volatility in commodity prices, freight costs, and foreign exchange movements which impacted on input and operating costs. These factors, together with evolving consumer preferences and changing channel dynamics, affected overall profitability and business performance.

In response, management remained focused on driving volume-led growth, strengthening brand equities, optimizing product mix, enhancing supply chain efficiencies, and maintaining disciplined cost management initiatives. Continued investments in innovation, route-to-market excellence, digital capabilities, and distributor partnerships supported growth across all three Business Groups and helped sustain leadership positions in key categories.

Looking ahead, management believes that several of the cost pressures experienced during the quarter are likely to continue in the near future. In addition, selective pricing and revenue management interventions implemented towards the latter part of the quarter are expected to improve cost recovery going forward. Management remains cautiously optimistic that these actions, together with a more stable input cost environment, will support an improvement in business performance over time.

The company is also encouraged by recent policy measures announced in the national budget, including tax relief and salary revisions, which are expected to provide additional support to consumer purchasing power and confidence in the medium term. While demand conditions remain uneven and macroeconomic uncertainties persist, management remains cautiously optimistic regarding the consumption outlook and continues to focus on strengthening competitiveness, driving sustainable growth, and creating long-term value for all stakeholders.

5. Corporate Governance

The company believes in the highest standards of corporate behavior which are laid out through a written Code of business principles for transparency & all statutory/legal compliance by the company, its redistribution stockiest, suppliers, transporters, contractors, and other business partners with whom the company associates through its operations. The management has achieved good governance and responsible management practices which are benchmarked to the best managed global companies.

I take full responsibility for the facts, data and information which have been mentioned in the report today and submitted with the report. I declare that as per my knowledge all the details and information of this report are true, factual, and full and we did not hide any details, notice, or information which are required by the investors to take their decision.

On behalf of Unilever Nepal Limited

Amlan Mukherjee

Managing Director